SHRI LALIT SHANKAR JADHAV,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, NASHIK, NASHIK

This appeal by the assessee arises out of the order dated 06-09-2023 passed by the CIT(A) in National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2017-18.

I have heard both the sides and perused the relevant material on record. It is seen that the assessment order in this case was passed u/s.144 of the Act determining total income at Rs.2.37 crore as against the returned income of Rs.30,12,690/-. The ld. CIT(A) also dismissed the appeal by means of an ex parte order in the absence of the assessee. In view of the facts obtaining in the instant case where both the assessment as well as the first appellate orders have been passed in the absence of the assessee, and considering the request made on behalf of the assessee, I am of the opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the AO with a direction to pass the assessment order afresh as per law after allowing a reasonable opportunity of hearing to the assessee.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 13th October, 2023.